The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, …

Dec 20, 2024 · The SEC rule would mandate disclosure of Scopes 1 and 2 as well as require some reporting companies to disclose Scope 3 emissions in gross terms (i.e., before any …

Jan 31, 2024 · The Value of Business Data Analytics. Michael Parrinello, CPA, is a partner at the Bonadio Group, a mid-sized accounting firm with offices in New York, Texas, and Vermont that …

Aug 3, 2021 · Gift and Estate Tax Returns. A fiduciary generally must file an IRS Form 706 (the federal estate tax return) only if the fair market value of the decedent’s gross assets at death …

Nov 20, 2018 · When an individual receives a settlement or litigation award payment, the likely first question is whether the payment is taxable. While CPAs may know that the answer will …

Jan 2, 2025 · The IASB’s trustees have reappointed Yanli Liu and Brian O’Donovan as members of the IFRS Interpretations Committee and launched a search for new members to join the …

Jun 3, 2019 · Estates and Trusts. Estates need to be administered and distributions made to the beneficiaries. This process could take a few months to a few years, depending upon the …

Feb 9, 2021 · Redemption of a Partnership Interest. Redemptions of a partner’s entire partnership interests are governed by IRC section 736. That section does not affect the amount of income, …

Apr 12, 2023 · In January 2016, FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities. This ASU required that companies measure their …

Dec 31, 2024 · Many CPAs become quickly overwhelmed when comes up. Some are overwhelmed by media reports of displacement of their jobs. Others believe that the …